Four insurances and one gold algorithm for individual tax salary

Strictly speaking, "four insurances and one gold" refers to five insurances, including endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance, and one gold refers to housing accumulation fund. Among them, old-age insurance, medical insurance and unemployment insurance are premiums paid jointly by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises. Individuals do not need to pay fees. It should be noted here that "four risks" are legal, but "one gold" is not.

The payment amount of four insurances and one gold varies from region to region, and the base is the total salary. Some enterprises pay basic wages and some related subsidies, but some enterprises only pay basic wages, which is against the law. The specific proportion should be consulted with the local labor department.

The surrender of endowment insurance, unemployment insurance and medical insurance can only be obtained under the circumstances permitted by law, and shall be issued by the insurance registration department. For example, "Old-age insurance can only be received if it reaches the legal age, and unemployment insurance benefits is also eligible to receive it. For example, if you go to the street office where your household registration is located and apply for an employment permit, it means that you must have the will to apply for a job after you lose your job. If you don't want to work after losing your job, you won't get insurance money. In addition, pensions and unemployment benefits cannot be enjoyed at the same time.

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At present, the contribution ratio of endowment insurance in Beijing is: 20% for the unit (of which 17% is included in the overall fund and 3% in the personal account) and 8% for the individual (all included in the personal account); Medical insurance payment ratio: unit 10%, individual 2%+3 yuan; Unemployment insurance payment ratio: unit 1.5%, individual 0.5%; Industrial injury insurance determines the industrial injury rate according to the industry scope of the unit; Maternity insurance payment ratio: 0.8% for the unit, and no payment for the individual.

Provident fund deposit ratio: according to the actual situation of the enterprise, choose the housing provident fund deposit ratio. However, in principle, the maximum wage shall not exceed 10% of the average wage of employees in Beijing.

(Overall planning fund refers to: in the process of the gradual transformation of the old-age insurance system from the state-unit system to the state-society system, the state needs to make overall plans to solve the problems of unbalanced economic development and aging population.

(1) Establish a social pooling fund mainly based on enterprise contributions; (2) Establish personal accounts based on employees and enterprises; (3) The government bears the management expenses of the endowment insurance fund. This semi-fund system combining social pooling and individual accounts is as follows

It is conducive to coping with the crisis of China's aging population, gradually dispersing the transition cost from the old system to the new system, and gradually realizing the transformation from the enterprise pension insurance system to the individual pension insurance system. )

The payment amount of four insurances and one gold varies from region to region, and the base is the total salary. Some enterprises have a basic salary when paying wages, and there are some related subsidies, but some enterprises only pay a basic salary when paying wages, which

This is illegal. The specific proportion should be consulted with the local labor department.

The withdrawal of pension insurance, unemployment insurance and medical insurance can only be obtained under the circumstances permitted by law, and it is issued by the insurance registration department, such as "pension insurance can only be obtained after reaching the legal age, unemployment insurance"

You must have the conditions to receive gold. For example, if you go to the street office where your household registration is located and apply for an employment permit, it means that you must have the will to apply for a job after you lose your job.

If you don't want to work after losing your job, you won't get insurance money. In addition, pensions and unemployment benefits cannot be enjoyed at the same time.

Do you enjoy insurance during the probation period?

You should also enjoy insurance during the probation period, because the probation period is an integral part of the contract period, not isolated from it. So you should also take out insurance during the probation period. In addition, it is a commercial enterprise, insuring its employees.

Legal obligations do not depend on the will or voluntariness of the parties. Even if employees say that they do not need to pay insurance, commercial insurance cannot replace social insurance. Enjoy pension insurance benefits. Pay the old-age insurance 15 years or more, and you can enjoy the old-age insurance benefits when you reach the legal retirement age:

1, receive the basic pension on a monthly basis according to regulations until death.

The basic pension is calculated as follows:

Basic pension = basic pension+personal account pension+transitional pension = average monthly salary of employees in the whole city in the previous year before retirement × 20% (15 if the payment period is less than 15)+ sum of principal and interest of personal account ÷ 12.

0+ indexed monthly average payment salary × 1997×65438 Payment period before the end +0.4%.

2. Death treatment. (1) Funeral expenses (2) One-time pension (3) Subsidies for immediate family members who meet the support conditions are paid monthly until the immediate family members who support them die.

Note: Endowment insurance should be paid continuously as far as possible. According to the relevant documents, all enterprises or insured people pay the basic old-age insurance premiums intermittently (except when the unemployed receive unemployment insurance benefits or do not pay according to relevant regulations).

), the insured meets the pension conditions stipulated by the state. When calculating the basic pension, the calculation base of the basic pension is moved forward year by year according to the cumulative intermittent payment time, and the average salary of employees in this city in the previous year.

Calculation (cumulative intermittent payment time, every 12 months is calculated as an intermittent payment year, and less than 12 months is not calculated)

For example:

If you retire in 2020, under normal circumstances, your basic pension is 2065438+20% of the average social wage in 2009. However, if your pension insurance is interrupted for 30 months before retirement, it will be interrupted for 2.5 years. According to the calculation of 2 years, your basic pension is

Laojin is 20 17 × 20% of the average social wage.

Enjoy medical insurance benefits

1, outpatient and emergency medical expenses

The annual medical expenses of the employees (65438+1October1-65438+February 3 1) are more than 2,000 yuan;

2. Settlement ratio:

During the contract period, 50% of the dispatched personnel will be reimbursed for more than 2,000 yuan, and 50% will be paid by the individual;

Within one year, the maximum amount of accumulated reimbursement for outpatient and emergency services of dispatched personnel is 20,000 yuan.

3. The insured shall properly keep the medical documents (including receipts and prescriptions for large amounts) in the outpatient department of the designated hospital. ), as a medical expense reimbursement certificate;

4. Outpatient treatment of three kinds of special diseases: when the insured takes anti-rejection drugs after chemotherapy and radiotherapy for malignant tumors, renal dialysis and kidney transplantation, the second-and third-level designated hospitals where the insured sees a doctor will prescribe "diseases".

Diagnosis certificate ",and fill in the" Beijing medical insurance special disease declaration and approval form ",submitted to the district medical insurance center for approval. Outpatient treatment and drug collection for these three special diseases are limited to designated hospitals approved for treatment and cannot go to designated retail outlets.

Drug store purchase. The medical expenses incurred meet the prescribed scope of outpatient special diseases, with reference to hospitalization settlement;

5. Hospitalization

● Hospitalization deposit: When the insured meets the hospitalization conditions, the hospital will collect part of the deposit of the insured, and the amount of the deposit will be determined by the hospital according to the illness. If the dispatched personnel unit and the insured fail to pay the medical insurance premium in full and on time, the hospitalization deposit shall be paid in full by the dispatched personnel;

● Settlement period: every 90 days of hospitalization of insured persons is a settlement period; No more than 90 days, each hospitalization is a settlement period;

● Medical expenses incurred by patients with malignant tumor after outpatient radiotherapy and chemotherapy, renal dialysis and renal transplantation taking anti-rejection drugs, as well as mental patients who need to be hospitalized all the year round, shall be settled every 360 days;

● The medical expenses incurred by the insured for family sickbed treatment in designated community health service centers (stations) shall be settled once every 90 days;

● When the insured is discharged from the hospital or at the end of the treatment stage, it is necessary for the dispatched personnel to settle with the hospital the expenses that should be paid by the dispatched personnel at their own expense and the medical treatment that should be paid by the basic medical insurance pooling fund and the large medical mutual fund.

Medical expenses shall be audited and settled by the hospital at the medical insurance center;

● When the insured person is hospitalized, he shall set the settlement method of medical expenses within the scope stipulated by the basic medical insurance, and set the deductible line and the maximum payment limit of the basic medical pooling fund;

● The first hospitalization of the deductible line 1.300 yuan, and the later hospitalization in 650 yuan, with a maximum payment limit of 50,000 yuan; Mutual assistance for large medical expenses exceeding the maximum payment limit (excluding the part below the minimum deductible and the personal burden of dispatched personnel)

70% of the funds are paid, and 30% of the dispatched personnel are personally responsible. The maximum compensation for one year is 654.38+10,000 yuan. The settlement standard of hospitalization expenses is calculated by stages according to the hospital level and the amount of expenses in a settlement period, and paid cumulatively.

Law.

(When the proportion is adjusted, the new standard should be applied. )

Note: medical insurance for non-public traffic accidents is exempt!

Unemployment insurance benefits.

Unemployment insurance is paid continuously for more than 1 year, and the files are returned to the street. You can enjoy unemployment insurance benefits in the street.

1. Unemployment insurance: refers to the basic living expenses paid by the unemployment insurance agency to eligible unemployed people according to regulations, which is the most important unemployment insurance benefits. Unemployment insurance benefits shall be implemented according to relevant documents of Beijing;

2. Medical subsidy during the period of receiving unemployment insurance benefits: refers to the subsidy for medical expenses incurred by the unemployed during the period of receiving unemployment insurance benefits. According to relevant policies and regulations of Beijing;

3. Funeral subsidies for unemployed people who died during the period of receiving unemployment insurance benefits and pensions for their spouses and immediate family members shall be implemented in accordance with relevant regulations.

Work-related injury insurance enjoys treatment.

If an accident happens unfortunately during the contract period, you need to ask the enterprise for a description of the situation and affix the official seal of the enterprise, apply for work-related injury identification as soon as possible (preferably within three working days) and provide the following materials:

1, initial treatment diagnosis or hospitalization medical records;

2. Occupational disease diagnosis certificate (one original and one copy each);

3. If there is a traffic accident, provide a traffic brigade accident award or a traffic accident confirmation from the traffic department;

4. Copy of ID card;

5. Original labor contract within the validity period

Maternity insurance benefits.

Maternity-related expenses can be reimbursed.

The scope of reimbursement includes maternity allowance, maternity medical expenses, family planning operation medical expenses and other maternity-related expenses stipulated by the state and this Municipality.

Maternity allowance is calculated according to the payment base of the month when female employees give birth divided by 30 and multiplied by the number of days of maternity leave. Maternity allowance is the salary of female employees during maternity leave. If the maternity allowance is lower than my salary standard, the difference will be made up by the enterprise.

Maternity medical expenses include medical examination expenses, delivery expenses, operation expenses, hospitalization expenses and medicine expenses incurred by female employees due to pregnancy and childbirth.

The medical expenses of family planning operation include the medical expenses incurred by employees due to family planning.

Now it is required to pay medical insurance for 20 years, pay pension 15 years to qualify for pension, and enjoy medical insurance reimbursement after retirement.

Then there are some things that you can't find online.

First of all, if you go to work outside your registered permanent residence, for example, your original registered permanent residence is in Beijing and you go to work in Shenzhen, whether your registered permanent residence is transferred to Shenzhen or not, if you don't work in Shenzhen in the future, it will be very successful to transfer the five insurances and one gold paid in Shenzhen.

The problem is that at present, there is no internet connection in the whole country, only in Beijing. That is to say, if you used to work in one unit in Beijing for several years, then you will have five insurances and one gold.

There is no problem with gold, but if you jump from other provinces and cities, it will be very troublesome to turn around. Whether it can be transferred is still a question.

Three of the five insurances mentioned above are jointly paid by enterprises and individuals, that is to say, for example, endowment insurance, your salary is 2000 yuan, and you have to pay 8% and 15% of the company (all the above data are hypothetical), and all the money will be deposited in your account until you can enjoy endowment insurance (see above for details). Then, considering what is written in the above paragraph, if you can't transfer money, your money will be wasted.

Enterprises and individuals pay the same part, so does the housing provident fund. For example, if you multiply your salary by the proportion, if you pay 500 units every month, you pay 1000. If you resign, the money will not be transferred.

Even if you pay 500 yuan for nothing every month, you can't take it out-because you don't meet the conditions for enjoying the housing provident fund, you can only take it out when you buy a house.

Then some people may ask, if I don't plan to develop my life in the city where I just started working, can I not pay five insurances and one gold in case I can't transfer in the future? The answer is that you can't take at least three insurances, which is compulsory by the state, so it's quite helpless.

In addition, the base of paying five insurances and one gold is your salary multiplied by that percentage. Here's the problem. First of all, let's look at the composition of salary, basic salary+various benefits+bonuses.

Many enterprises only pay five insurances and one gold according to the basic salary, because if you calculate according to the three parts, your company will give you more (the five insurances and one gold paid by enterprises and individuals are paid by individuals).

Therefore, many enterprises can save as little as possible in order to save money for themselves.

In addition, there is a big problem in the welfare part, which everyone must ask when signing a contract in the future!

As mentioned earlier, the housing accumulation fund is also paid by enterprises and individuals, but the part paid by enterprises will be yours sooner or later (as long as you buy a house in the future, you can take it out at one time), for example, it will be paid in proportion every month.

Paying 500 units may give you 1000. Although this 1500 can't be taken out before you buy a house, in theory, that 1000 is also for you, so some enterprises will count that 1000 as your welfare, but it shouldn't be! ! ! ! Because that 1000 is empty, you can't get it out without buying a house, so when you sign it, you should ask whether this welfare includes housing provident fund. Be careful!

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Public trust. According to the Beijing Daily Courier:

Four insurances and one gold can deduct a tax.

It is understood that after the tax threshold is raised, in addition to the deduction standard of 1600 yuan, the "four insurances and one gold" that are not used as the tax basis now are also allowed to be deducted, which makes the actual deduction amount exceed 1600 yuan. For the working class in Beijing, many people will benefit from this policy.

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After-tax wage calculation steps:

After-tax salary = total salary-four insurances and one gold-income tax

Income tax = taxable income × tax rate-quick deduction

Taxable income = total wages-four insurances and one fund-expense deduction

Individual income tax rate table:

Quick Deduction of Taxable Income Tax Rate (%) for Series Months

1 No more than 50 in 500 yuan.

2 The part that exceeds 500 yuan to 2000 yuan is 1025.

3. The part exceeding 2,000 yuan to 5,000 yuan is 15 125.

4 the part exceeding 5,000 yuan to 20,000 yuan 20375

5 The portion exceeding 20,000 yuan to 40,000 yuan is 25 1375.

6 The part exceeding 40,000 yuan to 60,000 yuan 303,375

7 356,375 for the part exceeding 60,000 yuan to 80,000 yuan.

8 The portion exceeding 80,000 yuan to 100000 yuan is 40 10375.

9 Part exceeding 100000 yuan 45 15375

Expense deduction (commonly known as the threshold):

According to the tax law, the deduction of monthly wages and salaries is 800 yuan. According to the tax law, the Beijing Municipal Government will

The subsidies listed are transportation expenses, washing fees, books and newspapers fees, local meal miss subsidies, one-child subsidies, child care subsidies, milk fees and coal fire fees, all of which are deducted before tax in 400 yuan. In this way, when calculating the taxable income of personal income tax, wages and salaries, the total expenses can be deducted1200/m.

So:

If 4000 before tax

Four insurances and one gold = 4000× 18.5% = 740.

Income tax = (4000-740-1200) ×15%-125 =184.

After-tax salary = 4000-740- 184 = 3074

If 6000 before tax

Four risks and one gold = 6000×18.5% =1100.

Income tax = (6000-1100-1200) ×15%-125 = 430.

After-tax salary = 6000-1100-430 = 4470.

If 8000 before tax

Four risks and one gold = 6000×18.5% =1100.

Income tax = (8000-1100-1200) × 20%-375 = 765.

After-tax salary = 8000-1100-765 = 6135.

However, from June 2006, 5438+ 10/,the national pre-tax deduction is: 1 600.

And theoretically, except for the pot stickers, all other stickers are included in the salary, and you have to pay taxes! !

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.